Legibilidade de Informações Sociais e Ambientais no Setor de Agronegócio 2015-2024
uma análise com empresas listadas na B3, com apoio de Inteligência Artificial
DOI:
https://doi.org/10.16930/2237-766220263678Palavras-chave:
sustentabilidade, ESG, legibilidadeResumo
O agronegócio opera como um sistema integrado e essa dinâmica exige um direcionamento com base nas práticas de sustentabilidade. O objetivo deste artigo consiste em analisar o nível de legibilidade de informações sociais e ambientais publicadas pelas empresas do setor do agronegócio. Trata-se de uma pesquisa de natureza quantitativa, fundamentada na análise de conteúdo, cuja amostra é composta por 23 empresas brasileiras de capital aberto do setor do agronegócio, listadas na B3, abrangendo o período de 2015 a 2024. A Análise de Legibilidade Textual, por meio do Índice de Flesch, foi utilizada para avaliar o grau de clareza e acessibilidade dos textos. A operacionalização da análise empírica do estudo contou com apoio da Inteligência Artificial, por meio de um script, em linguagem Python, no Google Colab integrado ao modelo Google-Gemini, fator que revela uma das principais contribuições metodológicas do estudo. A hipótese do estudo foi testada por meio de análise de regressão com dados em painel, efeitos fixos. O tipo de auditoria representou um fator que se mostrou positivamente relacionado à legibilidade; em termos de contribuição prática, esse resultado sugere que as empresas da amostra auditadas por uma Big Four apresentaram, em média, melhores indicadores de legibilidade.
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